In recent years, an embedded integrated circuit has been proposed in which a fin type metal oxide semiconductor field effect transistor (MOSFET) having less dispersion in a threshold voltage is used in a static random access memory (SRAM), and a planar type MOSFET to which the prior art can be applied is used in any of other circuits. This technique, for example, is described in a non-patent literary document of H. Kawasaki et al.: Symp. on VLSI Tech., pp. 86 and 87, 2006.